Nghien ciiU uao d6i
Giai phap hoan thien quy trinh lap va duyet diTtoan cac chinh sach trd giup xa hpi thirdng xuyen
^ Nguyen Thi Hal Binh* - Phan Le Trang*
Nhgn: 01/12/2019 Bien tap: 10/12/2019 Duyet dang: 20/12/2019 Chinh sdch tra giiip xa hgi thirang xuyen Id mot cdu phdn trong tru cot tra
giiip xd hpi, mot trong bon trti cot quan trong cua h^ thong an sinh xd hpi.
Tuy nhien, quy trinh xem xet vdphe duy$t quyet todn nguon chi ngdn sdch cho doi tucmg hdo tra con khd phirc tgp, co nhieu ca quan cung thuc hien mot viec, ddn den cdc phien phirc cho doi tu-png, cham that gian hudng lgi ciia doi tucmg, gidm tinh hieu qud vd hieu luc cua chinh sdch Trong bdi viet nay, cac tdc gid se trinh bdy nhiing bdt c^p trong ca che lap vd phdn bo ngdn sdch trp giup xa hgi, ttr do de xudt gidi phdp hodn thien nhdm ndng cao hieu qud tra giiip xd hgi.
Tit khda: quy trinh xem xet vd phe duyet dir todn, chinh sdch tra giup xa hot thuang xuyen, bdt cap, gidi phdp hodn thien.
soat cbi, nganh lao ddng, gido due, bun dien thuc hien chi tra cho doi tugng. Tuy nhien, khi sy phoi hgp ciia cdc dan vi nay khdng nhip nhang din den cac phien phiic cho ddi tugng, chdm thdi gian hudng lgi ciia ddi tugng, giam tinh hieu qua vd hieu Iuc ciia chinh sdch, tang thdi gian va khdi lugng cdng viec va thu tuc banh chinh cua cac don vi lien quan sy bit cap trong phdn cdp, phdn quyen giiia cac ca quan tham gia thuc thi chinh sach trg giiip xa hdi dan den nhiing bat cap ddi hdi Chinh phii phai cd nhiing dieu chinh va ddi mdi trong giai doan tiep theo, viec chim ban hanh cac vdn ban phdi hgp vira gdy khd khan, phirc tap cho don vi td chirc thuc thi chinh sach vira lam gidm tinh minh bach vd trach nhiem giai trinh ciia cdc ca quan qudn ly nhd nude.
2. H§ thdng NSNN Theo Khoan 1, Dieu 4, Luat NSNN 2002, NSNN gdm ngan sdch trung uang va ngin sach dia 1. Dat van de
Chinh sach trp giiip xd hdi thudng xuyen la mpt cau phin trong tru cgt trg giiip xa hgi, mgt trgng bdn try cot quan trpng ciia he thdng an sinb xa hgi. Viet Nam da ban hanh mdt he thdng ddng bp cdc van bdn phap luat tir Hien phap tdi cdc van bdn quy pham phdp luat, dudi luat; la nhiing cdng cy cin thiet ldm co sd de thuc bien cdc chinh sdch, chuang trinh trg giiip xa hdi vdi cdc ddi tuong xa hpi cd hoan canh khd khan, de bi tdn thuong, ddi tuong bdo trg xd hdi.
Quy trinh xdy dyng dy toan ngan sach thyc hien chinh sach trg giiip xa hdi hdng nam tudn thu theo quy trinh lip va chap hanh NSNN (NSNN), dugc bat ddu tir co sd qua nhieu cdp, nhieu dcm vi lien quan tham gia.
Quy trinh xem xet vd phe duyet quyet toan ngudn cbi ngin sach cho ddi tugng bao trg cdn khd phiic tap, cd nhieu ca quan cimg thyc hien mgt nhiem vu, ca quan tdi chinh
duyet quyet todn, kho bac kilm * Khoa Ki to^n vii QuAn tri kinh doanh • Hoc vi^n Ndng nghiep y/j^t Nam phuang. Quy dinh nay cho thdy md hinh to chiic he thdng ngdn sach gdm 2 cdp. Luat da trao quyen quylt dinh cho ca quan quyen lyc nha nude cdp tinh trong viec phin phdi ngudn thu va nhiem vy chi giira cac cip ngdn sdch d dia phugng.
Cac bd phan cdu thdnh cua ngdn sach dia phuang theo quy dinh cua Luat hien hanh bao gdm: ngan sach tinh, ngan sach huyen vd ngdn sach xa (sadd 1, trang 59).
Trong he thdng ngdn sdch nay, Qudc hpi quyet dinh ngudn thu va nhiem vu chi cu the cho ngdn sach trung uang, ddng thdi xdc dinh tdng khdi lugng thu, chi trong ndm ngan sdch cho ngdn sdch dia phuang. Cac chinh quyen nhdn ddn mdi cdp dai phucmg se quyet dinh phin phdi thu chi ciia cap minh. Giiia cdc cip ngan sdch co su tuang tic Idn nhau trong qua trinh thu chi NSNN (so do 2, trang 59).
3. Quy trinh laip dy toan NSNN
Cdc luat, chinh sach ve ddm bao ngudn tdi chinh thuc hien chinh sach trg giiip xa hgi thudng xuyen:
Viet Nam bi?n da cd mgt he thdng tuang ddi ddng bp cdc van ban phdp luat ve cdc chinh sach, chuang trinh trg giiip xd hgi thutmg xuyen cho cac doi tugng xa hgi khd khan, de bi ton thuang. Cac chinh sach, chuang trinh vl tr?
giiip xd hgi thudng xuyen la m^t phan cdu thdnh trong he thdng an
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•We torn SWiem toan so thang 12/2019Nghien ciiib trao Odi sinh xa hgi, thugc pham vi dilu
chinh ciia nguon NSNN. Do vay, cdc luat, chinh sdch bdo dam ngudn lyc tdi chinh thuc hien chuang trinh ttg giiip xa hgi thudng xuyen diu tuan thii cac van ban quy pham phap luat vl lap, chap hanh va quyet toan NSNN.
Theo hudng din cua Nghi dinh 60/2003/ND-CP, quy hinh lip du toan NSNN dupe thuc hien nhu sau:
Bieac 1: Ban hdnh huang ddn vd thong bdo so kiem tra du todn NSNN
Hang nam, d l lap va phin bd du toan ngin sach cho nam sau, can cii vdo Thdng tu hudng din xay dung dy toan vd thdng bao sd kiem tra ciia Bd Tai chinh, can cii chi thi ciia chu tich uy ban nhdn ddn tinh ve xiy dung ke hoach phdt trien kinh te xa hgi vd du todn ngin sdch dia phuong.
Bu&c 2: Lap du todn vd tong harp du todn NSNN
Phdng Ke hoach ngan sach, cac phdng chuyen mdn tra ldi nhiing ki6n nghi, thac mac de xuit (neu cd) Ciia cdc sd ban nganh, cdc dan vi, liy ban nhdn din cac huyen, thanh phd trong qud trinh lip du toan theo hudng ddn cua Sd Tdi chinh.
Cac dan vi dy toan (sd ban ngdnh, dodn the, cac don vi, uy ban nhan ddn huyen, thdnh pho) chuin bi bo sa lap dy todn ngdn sdch ciia dcm vi, cap rainh giii ve Sd Tai chinh, Cye Thue, Sd Ke hoach va Dau tu (chdra nhdt Id 10/7 hang nam).
Phdng Ke hoach ngan sach tdng hop du todn ngdn sach dia phuang theo mau bieu hudng ddn cua Bp Tai chinh, So Tai chinh thdng nhat vdi Cue Thue, Sd Ke hoach vd Ddu hr bdo cdo Chu tich tinh, thudng tryc Hdi dong Nhdn dan dy toan ngan sdch dia phuang nam du toan (tmdc ngdy 20/7).
Budc 3. Thdo ludn die todn v&i Bo Tdi chinh
Theo thdi gian thdng bao cua Bp Tai chinh, Sd Tai chinh, Cye Thui vd UBND tinh tbio luan dy
Scy do 1 : Co* cau he th6ng ngan sach nha nu'O'C hl@n hanh
NGAN SACH TRUNG UONG NGAN SACH OlA PHU'ONG
NGAN SACH CAP T ( N H
NGAN SACH CAP H U Y E N
NGAN SACH CAP XA
So- do 2: So* do Thu - Chi NSNN
N G I J 6 N THU NSNN 1 Thu^, phi, 1? phi
2 Cac khoan thu tir cac ho^l d^ng kinh t6 3. C^c kho^n d6ng gop ciia c^c td chirc ca
4. C^c khoan vi^n Ug khong hoan lai 5. C^c khoan ihu kh^c...
Cdc yeu to anh hihyng den ngudn t h u :
1. GDP binh quSn d^u ngu&i 2 Ty suit doanh ]g\ trong nen kinh t^
3, Tiem n i n g t^i nguySn Chi£n nhiSn 4 To chuc bp m^y thu ngSn s^ch 5. Cdcyeu to khac. .
C H I NSNN T H E O TINH C H A T VA PHlTCWG THtTC QUAN L-f
1. Chi ihuong xuygn
2. Chi dau in phat triln/ chttong trinh myc tieu qu6c gia 3 ChL dv trif
4. Chi tra n p
toan ngin sach vdi Bd Tdi chinh vdo nam dau ciia thdi ky dn dinb ngin sach (nhiing nam tilp theo trong ky ngdn sdch, neu td chiic thao ludn thi UBND tinh phdi cd dang ky vdi Bg Tai chinh). Rieng Sd Ke hoach vd Ddu tu thdo ludn kl hoach xdy dung ca bdn vdi Bp Ke hoach va Diu tu.
Cac bp, ngdnh va dia phuang lip du toan ngan sach giri Bg Tai chinh, Bp Ke hoach va Dau tu vao cudi thdng 7.
Bd Tai chinh chu tri thao luan vdi cdc bg, nganh va dia phuang v l du todn thu - chi NSNN trong thang 8.
Budc 4: Phdn bo du todn ngdn sdch
Chinh phu trinh Qudc hgi thong qua du toan ngdn sdch trong ky hgp Qudc hpi hang nam, sau do Thu tudng Chinh phu ban hanh quylt dinh giao du todn ngan sdch nara sau cho cdc bp, ngdnh va dia phuang vdo thdi diem 15/11 nam trudc.
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Nnhifin ciiU trao ddi
Cdc bd, ngdnh va dia phuong phin bd vd giao du todn cho cac dan vi thu hudng va cap ngan sach trudc 3/12
Buac 5: Cong khai du todn ngdn sdch
Sau khi UBND tmh quylt dinh giao du todn thu, chi NSNN cua tinh, phdng ke hoach ngin sach xay dyng bieu mdu cdng khai du todn dupe phe duyet theo hudng din ciia Bp Tai chinh, bao cao giam ddc sd trinh UBND tinh quyet dinh cdng khai du toan ngin sdch tinh.
Phdng Ke hoach ngan sdch phoi hgp vdi cac phdng chuyen mdn ddn ddc cac sd ban nganh, doan the, cac dcm vi, UBND cic huyen, thanh phd td chiic cdng khai dy todn theo quy dinh.
4. Quy trinh to ehirc thuc hifn do! voi ngan sach trg^ giup xa hdi thu-dng xuygn
Nhigm vu bdo dam ngudn luc tai chinh thuc hien chinh sdch trg giiip xa hdi vl bdn chat la tir NSNN trung uang. Cac dia phuang chii ddng can ddi NSNN d dia phuang de cbi bd trp cdp xa hgi thudng xuyen, trong trudng hgp NSNN d dia phuang khgng tu cdn ddi dupe, thieu thi NSNN cdp cao ban se cap bii.
Bp Tdi chinh, Kho bac Nha nude cdc cap nod don vi thuc hien nhiem vu ngin sach giao dich c6 trdch nhiem kiem tra, kiem sodt viec chi tra theo quy dinh. Bd Lao dgng Thuang binh va Xa hdi chii tri chiu trdch nhiem hudng din, xdc dinh, tong hgp qudn ly hd sa ddi tugng theo phdn cap trong van ban hudng dan td chiic thyc hien.
Hang nam, can cii theo miic sdn trg cdp (rairc chuin trg cip) va cdc be sd trg cdp ddi vdi tirng nhdm ddi tugng, miic trg cap dugc dieu chinh theo timg thdi ky phu hgp vdi dieu kien phat trien kinh te - xa hpi ciia ddt nude. Can cii vdo cdc van bdn hudng din thuc hien, phdn§ lao dpng thuang binh va xa hgi cap quan, huyen tien hdnh I|p dy toan, tdng hgp vd trinh cac cdp
cao ban theo quy trinh (so dd 4, n-ang 61) va thuc hien chdp hanh, quyet todn ngan sdch vdi cdc ddi bjgng nhan trg giiip xa hdi tJii cgng dong theo quy trinh liip va chip hdnh NSNN quy dinh tai Luat NSNN vd cdc van ban phap luat lien quan. Hd sa kiem sodt chi ddi vdi kinh phi hd trg ddi tugng trg gitip xd hdi quan ly tai cdc co quan tai chinh quan ly nhd nude ve ddi tugng cip huyen. Nhu vdy cho thdy, phdng lao ddng thuong binh vd xa hgi cdp qudn, huyen vira chiu trdch nhiem diu mdi trong cdng
tac xiy dung ke hoach ngin sdch vua la dan vi tong hgp, thyc hi?n nhiem vy quyet toan NSNN ddi vdi cdc ddi tugng bao trg xa hgi thudng xuyen tai cpng dong.
5. Nhihig bat cdp trong cff chi lap va phan hb ngdn sdch tr^^
giAp xa h6i
Trong qua trinh thyc hien, cdc dia phuang da cd nhieu nd lyc nham ning cao hieu qui thyc hien chinh sdch, dac bigt la su phdi hgp giiia cac nganh, cdc cap trong qua trinh qudn Iy ddi tugng va chi tra, nhung ben canh dd vdn tdn tai So" do 3: Quy trinh lap d y toan NSNN
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Ngiiifio cuiki trao doi nhiing bit cap nhat dinh trong quy
hinh xiy dung dy todn vd sii dyng ngudn luc ngdn sdch cho nhiing chinh sdch trg giiip xa hpi:
- Quy trinh lip du todn ngdn sach hang nam dien ra d nhieu cdp bat diu tir co sd, qua nhieu khdu phiic tap, thdi gian xiy dyng du toan va quyet toan keo ddi, trong khi thai gian cho viec phe duyet cac ngi dung nay tai moi cip lai han che, cac dai bieu con thieu thai gian de xem xet cac ngi dung mgt each thdu ddo.
- Viec xac dinh nhu cdu ngudn lyc cho trg giiip xa hgi va kha nang ngdn sdch thuc thi thieu sy ddng nhdt giiia co quan hoach dinh chinh sach vd bd tri ngudn lyc, din den chim ban hdnh vdn ban hudng din thuc hien, gay tac dpng tieu eye vdi nhdm ddi tugng thy hudng chinh sdch tai cgng ddng va khd khan cho co quan thuc hien nhiem vy cip dja phuong.
- Cdc van ban quy pham phdp luat trong viec dieu chinh mdi quan he giiia cac vige trong quy trinh lap, chap hanh va quyet toan NSNN hang nam cdn bdc Id nhieu ban che, chdng cheo do nhieu co quan ban hanh va a cac thdi diem khac nhau, rdt khd cho cac don vj td chiic thyc hien, lam giam tinh hieu qud ciia phap luat ngdn sdch va lac hdu so vdi thuc tien trien khai nhiem vy ciia cac ca quan chuyen mon lien quan. Ben canh dd, vdi ca che xay dyng va phdn bd ngan sdch nhu hien nay, cac ca quan quan ly cdp trung uang nhu Bg Tai chinh, Bd Lao dgng Thuang binh va Xa hdi khd de doi chieu minh bach, phdn dnh kip thdi dugc sd lieu ve tdng ngudn luc tdi chinh cho cac chinh sach trp giiip xa hdi thudng xuyen, bdi viec chi bd sung thyc hien chinh sdch trp giiip xa hdi thudng xuyen theo quyen ty chu dia phuang duoc can ddi vd phan bd trong ngdn sach dia phucmg, thieu tinh nhdt qudn vd tap trung ngudn lyc tai chinh.
- Viec phan cdp chi ngdn sdch cho trg giiip xa hpi chua gan lien vdi viec cung cdp cdc dich vu cdng d dia phuang md chii ylu vdn dugc dy todn, phdn bd dya tren he thdng tieu cbi, dinh miic phdn bd ngdn sach theo yeu td ddu vdo (diu ngudi), chua tinh den sd lupng ddi tugng trong timg dia ban va phuang thiic xac dinh hieu qua diu ra cua cdc nhiem vu chi, chua cd chi tieu giam sat hieu qud tai chinh ddu ra, hieu qua phdn bd chua cao, gay thit thoit lang phi ngudn lyc. Viec kiem sodt bdi chi ngdn sach dia phugng cdn bgc lg nhieu ban cbl, gdy dp luc Idn cho ngudn luc ngdn sach thyc hien nhiem vy dia phuang.
- Nhieu dia phuong chua chu dpn^ trong viec thu hiit ngudn luc de dau tu, vdn phu thupc, trdng chd nhieu vdo cdc khodn bd sung muc tieu. Ngudn luc tai chinh bd sung can ddi va bd sung c6 myc tieu cho cac dia phuang cd dilu kien khd khan vdn chua thuc su thu hep dugc bdt binh dang trong cdc nhdm yeu the giiia cac dia phucmg.
- Viec thieu nhirng tieu chudn dinh raiic chi ngdn sdch cho chinh sach trg giiip xa hdi thudng xuyen
cung ddn den tinh trang bit binh dang tren ciing mgt nhdm ddi tuang hudng lgi d cdc dia phuong khac nhau.
- Trong to chirc thuc hien chi tra cho ddi tugng chinh sach thudng bi dpng, do ngudn luc phdi dgi cdn ddi phdn bo ciia chinh quyen trung uang, din den chim ve thdi gian chi trd cho ddi tupng, phat sinh them cac thu tyc hanh chinh cho ca CO quan thuc hien chinh sdch Idn ddi tugng thy hudng.
Ngudn lyc tai chinh danh cho trg giiip xa hdi phy thugc vdo Bd Tdi chinh can ddi ngudn luc ngdn sach trong ky du tgan theg quy dinh cua Nha nude ve qudn ly vd phdn bd ngudn lyc tai chinh. Trg giup thudng xuyen hien nay phu thugc hoan todn vdo ngudn lyc tdi chirib cita nha nude, khdng huy ddng dugc ngudn tai chinh ben ngoai ngdn sdch, thieu co che, khung phdp ly de huy ddng ngudn luc xa hdi hda cho trg giiip xa hdi thudng xuyen. Theo quy dinh, cac dia phuang dugc bd tri nguon luc de thyc hien cdc nhiem vu thudng xuyen theo du toan ky ngdn sach vd dieu chinh hdng nam, tuy nhien, trong thuc te vin cdn tinh trang giai
Sof do 4: Quy trinh lap va phan bo ngan sach tr<y giiip xa hpi thtPO'ng xuyen
B$ LDTB&XH -QD cong nhgn doi tir^mg -Tong hgp v^ l^ip dy loiin chi TGXH
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Bo Tki chinh -Can doi nguon li/c t^i chinh -Tdng h(?p vi phan b6 ngan sach
Sfr LDTB&XH -QD ciing nhgn doi tiii;nig -Tong hgp vi lap dv loan chi TGXH
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Kho bac nhi naffQ Tinh -Phan b6 ngan siich cho cac huy^n va cac TT Bao Irg XH -Giam sfit chi tra TGXH
Phong L D T B X H huyfn -Ra soSt, iham djnh, long hgp dOi -Lap dv loan kinh phi chi TGXH
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Kho bac nhi nviVc Huy^n -Chuyen tien cho cdc xS qua ph6ng LDTBXH
-Gidm sat chi tra TGXH
%p chi ketoan S^iemtodnsothdng 12/2019
Nghien cuTli trao doi
ngdn chdm, bd tri nguon luc chua sdn sang ddy du, ddi tugng nhan trg giiip xa hpi cdn phdi chd dgi, thii tyc hd so cung kha cimg nhac, thieu tinh thyc tiln ddi vdi mpt sd ddi tugng dac thii.
Cdng tac kiem tra giam sat, ddnh gia hieu qua tai chinh cua cdc chinh sdch trg giiip xa hgi thudng xuyen hien nay cdn ban che. Chua cd chi tieu danh gia higu qua huy ddng va phan bd ngudn luc tai chinh. "S^ec danh gia Idem tra mang tinh ngi bd, chua cd gidm sdt dpc lap va su tham gia tich eye cua cac don vi lien quan.
6. Kien nghi
De hodn thign quy trinh lap vd duyet du toancac chinh sach trp giup xa hgi thudng xuyen, tdc gid de xudt mgt sd kien nghi sau:
Mot Id, tiep tuc sira ddi Ludt NSNN, day manh phdn cdp phdn quyen, tang tinh chu dpng cho dia phuang, quy dinh ro mirc do phdn quyen va trdch nhiem giai trinh trong phdn cap ngdn sdch vd buy dgng ngudn lyc tdi chinh thyc hien
chinh sach, chuang trinh trg giiip xa hgi thudng xuyen
Hai Id, xiy dyng van bin phdp lu?t, hinh thanh khung phap ly, lam ca sd phap ly dl cac dia phuang can cii xiy dung ca che huy dgng, khuyen khich vdi ngudn lyc tii xa hdi, tao su cdng bang trong chi tieu cho cac ddi tugng bdo trg xa hdi giiia tinh ty chii dugc NSNN va phy thugc hoan toan vdo ngdn sdch tnmg uong
Ba Id, xiy dyng quy dinh ty le chi tieu tdi thieu phan bo NSNN dl thyc hien chinh sdch, chuang trinh trg giup xa hgi thudng xuyen trong tdng chi thudng xuyen NSNN. Xdc dinh chi tieu cho trg giiip xa hpi thudng xuyen la khodn ddu tu cho xa hgi tuong lai, trong moi quan he giiia tang trudng kinh te va gan ket xa hgi. Cdn cd cbi tieu giam sdt hieu qua tdi chinh cua NSNN chi cho trg giup xa hgi thudng xuyen.
Bon Id, ddi mdi quy trinh lap, phin bd, chip hanh va quyet toan ngin sach. Cdn quy dinh ro cy the ban nhiem vy, quyin ban va trach
nhiem ciia cdc cdp chinh quyen trong quy trinh ngin sdch, bao dam quyin ty chii ciia cip duai gan lien vdi tang cudng tinh rainh b^ch vd trdch nhi^m giai trinh ve tai chinh d cdp dia phuang. Ddng thai, tang cudng hoat dpng giam sdt cua cac CO quan din cir nham bao ddm tinh hieu qui cua qudn ly ngdn sich, dac bigt vdi cac chinh sdch vdi ddi tugng bdo trg xa hgi.D
(Tiip theo trang 13)
tri thudng vi tdi da hda lgi ich ciia minh md qu8n mit vigc phai ddm bdo cdc lgi ich tdi thieu cho ben thii ba. Dieu nay cd the ddn den viec nha quan tri phdi thay doi ben thii ba thudng xuyen va lam xao trgn trong ciu tnic ciia chudi cung iing.
4. Ket luan
Hien nay, cdc cdng ty dang van dyng rit phd biln ly thuyet ve chudi cung iing trong qud trinh quan Iy cua minh. Vigc quan ly tdt chi phi chudi cung iing se giup cho nha qudn tri mang lai nhieu gid tri hem cho khach hang, ddng thdi tdi uu hda cdc lgi ich cua ben thii ba tham gia trong chudi cung img vd tir do tang cudng khd ndng canh tranh ciia cdng ty. Trong qud trinh dd, chi phi muc tieu ddng mot vai trd quan trpng trong viec dinh hudng va kiem soat qua trinh sii
dyng chi phi cho viec van hanh chudi cung iing.
Ddng thdi, ciing vdi hg thdng phdn bo chi phi dya tren boat ddng (ABC), chi phi myc tieu da gdp phin hd trg cac nhd qudn tri cd dugc cac thdng tin de cii tien vd tuy bien cac thdnh phdn cua chudi cung ling cho phii hgp vdi tiing ddi tugng ddu ra cua chudi cung ling.D
Tdi lieu tham khdo Archie Lockamy III & Wilbur I Smith (2000), "Target costing for supply chain man- agemenf cnteria and selection".
Polilen, "Issues in Supply Cham Cost- ing," InlernationalJoumal of Logistics Man- agement, Vol 7. No I, 1996.
EUram.L.M (!99I). "Supply cham man- agement Ihe industrial perspective" Inlerna- tional Journal of Distribution and Logistics.
Mall, R W., Johnson, H.T. and Tumey, P.B.B (1991), Measuring Up Charting Path- ways lo Manufacturing Excellence, One Irwin, Homewood, IL
Tai lieu tham khdo 1 Lugt NSNN ngay 16/12/2002 2. Nghi dinh so 60/2003/ND-CP ngay 6/6/2003 cua Chinh Phu quy dinh chi dk va hu&ng dan thi hanh Lugt NSNN.
3. Thong ne sd S9/2003/U-BTC ngay 23/6/2003 cua BTC hu&ng ddn thuc hi?
ND s6 60/2003/ND-CP ngay 6/6/2003 cua Chinh phii.
4. Chi thi ciia Thii tu&ng Chinh phu ve viec xdy dimg ke hogch phat trien idnh te xa hoi va dyr toan NSNN hdng nam.
5. Cdc Thong tu hu&ng ddn cua BTC ve lap die todn thu, chi NSNN hdng ndm
6. Quyet dinh cua Thu tu&ng ChM phu, cua BTC ve giao du todn NSNN hdng
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